Neb. Rev. Stat. § 37-1223: Neb. Rev. Stat. § 37-1223

If the ownership of a vessel changes, a new application form with fee shall be filed with the county treasurer and a new certificate of number stating the number awarded shall be issued in the same manner as provided for in an original award of number. The county treasurer may allow the new owner to retain the previously assigned boat number if the existing number is serviceable. The commission shall provide procedures for the county treasurers to follow in determining whether the existing number is serviceable.